National non-domestic rates—valuation and appeals
Produced in partnership with Alan Murdie of Council Tax Legal Services

The following Local Government practice note produced in partnership with Alan Murdie of Council Tax Legal Services provides comprehensive and up to date legal information covering:

  • National non-domestic rates—valuation and appeals
  • Division of responsibility for operation of NNDR
  • Key features of the system
  • Valuation
  • Proposals
  • Initial check
  • Making a proposal
  • Appeals
  • When can an appeal be made to the valuation tribunal?
  • Appeal against imposition of penalty for failure to supply information
  • More...

National non-domestic rates—valuation and appeals

As a tax on property, rates have existed in some form since 1601. The framework currently in place was largely established by the Local Government Finance Act 1988 (LGFA 1988), as amended. LGFA 1988 established that:

  1. rates were to be raised only on non-domestic property—occupiers of domestic property would instead pay community charges (from 1993 replaced by council tax, see Practice Note: Council tax)

  2. rates bills were to be set nationally by way of Government specified multipliers to be applied to rateable values for each financial year

  3. local authorities would administer and collect rates income, but pay the proceeds over to a Government pool (net of an allowance for costs of collection)

  4. pooled rates income would be redistributed to authorities as a grant based on an assessment of need

  5. a number of reliefs were available in specific instances, some mandatory and some at the discretion of the local authority

  6. LGFA 1988 therefore established rates as a national tax known as national non-domestic rates (NNDR), administered locally. NNDR is often referred to as ‘business rates’

  7. businesses and other occupiers or owners of non-domestic properties (variously described in legislation as hereditaments) pay NNDR as their contribution towards the cost of provision of local authority services

The Local Government Finance Act 2012 and the Localism Act 2011 (LA 2011) introduced changes from 1 April

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